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Landfill Tax is a tax on the disposal of waste. It aims to encourage waste producers to produce less waste, recover more value from waste, for example through recycling or composting and to use more environmentally friendly methods of waste disposal.
Landfill Tax applies to all waste:
Notice LFT1 A general guide to Landfill Tax explains what constitutes waste.
The tax is charged by weight and there are two rates. Inert or inactive waste is subject to the lower rate.
You will need to register if you are a landfill operator making or intending to make taxable disposals. Unlike VAT there is no registration threshold.
To register you need to complete Registration Form LT1 and Site Detail Form LT1A. You may also need to complete other forms depending on the status of your business. The different forms are listed in Notice LFT1 A general guide to Landfill Tax. Copies of these forms are available on this website. You can get further information and copies of the forms from:
Central Collection Unit
HM Revenue & Customs
21 Victoria Avenue
Tel: 01702 366 558
Fax: 01702 366 562
Yes. VAT applies to the full amount charged on a waste disposal, including the Landfill Tax.
Once you have registered HM Revenue & Customs (HMRC) will send you a return, usually every three months, for you to complete and send back with any payment of tax due.
In addition to your normal business records you will need to keep:
You may also need to keep additional records if you are allowed to work out your tax using a special scheme or do not use a weighbridge.
The Landfill Communities Fund (formerly the Landfill Tax Credit Scheme) enables landfill site operators to claim tax credit for contributions they make to approved environmental bodies for spending on projects that benefit the environment. The environmental bodies are those enrolled by Entrust, the regulatory body for the scheme.
Further information on the scheme is available from:
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